10 29 A business has the following budgeted and actual results for a period. budgeted fixed overheads actual fixed overheads under-absorption of overheads The fixed overheads are absorbed per unit. The budgeted number of units were 118000. What is the actual level of activity in units? B 119 000 A 118000 C 120 000 $ 354 000 360 000 3000 3000 D 121 000​